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(财预字[1999]513号文印发) 根据国务院令第２７２号发布的《对储蓄存款利息所得征收个人所得税的实施办法》，现就储蓄存款利息征收个人所得税有关预算管理问题规定如下： 一、关于预算级次及预算科目 对储蓄存款利息所得征收的个人所得税为中央级预算收入。对储蓄存款利息所
(Cai Yu Zi [1999] No. 513) According to the “Measures for the Implementation of Individual Income Tax on Interest Income from Savings and Deposits” issued by Decree No. 272 of the State Council, the relevant budget management issues concerning the collection of personal income tax on savings and interest are as follows: The personal income tax levied on the interest earned on deposits and savings at the budget level and in the budget subject is the budget revenue at the central level. Interest on savings deposits